T.C. Memo. 1997-257
UNITED STATES TAX COURT
RODNEY J. AND LORRAINA S. HUANG, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 14667-96. Filed June 10, 1997.
Rodney J. and Lorraina S. Huang, pro se.
David A. Winsten, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
COHEN, Chief Judge: Respondent determined deficiencies of
$7,461 and $10,167 in petitioners’ Federal income taxes for 1992
and 1993, respectively, and penalties of $1,492 and $2,033 under
section 6662(a) for 1992 and 1993, respectively. Unless
otherwise indicated, all section references are to the Internal
Revenue Code in effect for the years in issue, and all Rule
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